TMI Blog2007 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... esh - ST/19/2007 - 427/2007 & 326/2007 - Dated:- 5-4-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay application and appeal are taken up together, as the issue is required to be remanded for de novo. The Commissioner (A) has r the assessee's plea and have confirmed the Order-in-Original No. 9/2006 ST dated 21-2-2006 holding appellants to be engaged in 'Tour Operator' servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tour operators have already deposited the amounts. The appellant's amount is required to be refunded and no Service Tax can be levied on the appellants as the other tour operators to whom cars were leased have discharged Service Tax. He submits that he will produce all' the documents and satisfy the authorities about the other tour operators having discharged the Service Tax to whom vehicles were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also be verified by the Original Authority. In view of the documents produced and submissions made, we accept the prayer for remand of the matter. The impugned order is set aside and matter remanded to Original Authority to verify the documents produced including the submissions made by the appellants that the other tour operators having discharged Service Tax in respect of vehicles loaned/leased ..... X X X X Extracts X X X X X X X X Extracts X X X X
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